Which one or more of the following statements are true regarding accounting for debt instruments as required under IFRS 9?
A: The carrying amount of debt should be reduced by the finance cost in the year.
B: Issue costs paid in connection with the issue of the instrument must be written off immediately.
C: The finance cost of the debt should be charged over the term of the instrument at a constant rate.
D: Debt should be recorded in the statement of financial position at the fair value of the consideration received.
发布时间:2024-06-07 10:13:53